1. Preheat the oven to 350°F (175°C) and grease two 9-inch round cake pans.

2. In a medium bowl, whisk together flour, baking powder, and salt.

3. In another large bowl, cream butter and granulated sugar until light and fluffy.

4. Add eggs one at a time, beating well after each, then mix in vanilla extract.

5. Alternate adding the flour mixture and milk, beginning and ending with flour.

6. Divide the batter evenly between the prepared pans and smooth the tops.

7. Bake for 25–30 minutes or until a toothpick inserted comes out clean.

8. Let cakes cool in pans for 10 minutes, then transfer to wire racks to cool completely.

9. In a saucepan, melt brown sugar over medium heat until bubbling and amber in color.

10. Carefully whisk in heavy cream and simmer for 2–3 minutes until slightly thickened.

11. Remove from heat and stir in butter and salt. Let cool completely.

12. For the frosting, beat softened butter with powdered sugar until smooth and fluffy.

13. Add 2–4 tablespoons of cooled caramel sauce and mix until creamy.

14. Place one cake layer on a serving plate, spread frosting, and top with second layer.

15. Frost the entire cake and drizzle with remaining caramel sauce.